Civic Intelligence

PTA North Carolina Congress

990 • Fiscal year 2024 • EIN 81-2263060

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 31, 2024

11500 Holly Springs New Hill RdApex, NC 27539

(215) 375-4695

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$122,312

Up $47,296 (+63%) from 2023

Net Assets

Up

$122,312

Up $47,296 (+63%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses

Revenue

Up

$214,773

Up $40,550 (+23%) from 2023

Expenses

Up

$167,477

Up $46,127 (+38%) from 2023

Net Income

Down

$47,296

Down $5,577 (-11%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2023: $75,016Liabilities 2023: $0Net Assets 2023: $75,0162023Assets 2024: $122,312Liabilities 2024: $0Net Assets 2024: $122,3122024Assets 2025: $90,075Liabilities 2025: $0Net Assets 2025: $90,0752025

Highlighted filing

2024

Assets$122,312
Liabilities$0
Net Assets$122,312

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2023: $174,223Expenses 2023: $121,350Net Income 2023: $52,8732023Revenue 2024: $214,773Expenses 2024: $167,477Net Income 2024: $47,2962024Revenue 2025: $130,231Expenses 2025: $162,468Net Income 2025: -$32,2372025

Highlighted filing

2024

Revenue$214,773
Expenses$167,477
Net Income$47,296
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 31, 2024
Return Version
2023v5.1
Gross Receipts
$223,577
Mission and Program Overview

Mission

Exclusively for the educational purposes

To promote the welfare of children in home, school, places of worship and throughout the community. To adovcate the laws that further education, physical & mental health, welfare and safety of children. To promote the engagement of families and educators in the education of study

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$75,016$122,312▲ $47,296
Total Assets$75,016$122,312▲ $47,296
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$75,016$122,312▲ $47,296
Total Net Assets Fund Balance$75,016$122,312▲ $47,296
Total Liabilities and Net Assets / Fund Balance$75,016$122,312▲ $47,296
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kim WordenPresident
Amanda LordVice President
Emily StrausserSecretary
Maritza TobonTreasurer
Christian TobonVP of Student Activities
Revenue and Support

Revenue Composition

Contributions and Grants
$26,197
Program Service Revenue
$187,596
Investment Income
$0
Other Revenue
$980
Change in Net Assets
$47,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,727
Grants and Similar Amounts Paid$6,750
Total Fundraising Expense$1,435
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$59,242-$1,435$59,242
Information Technology$19,554--$19,554
All Other Expenses$11,528--$11,528
Grants to Domestic Individuals$6,750--$6,750
Fees for Services Other$1,983--$1,983
Office Expenses$641--$641
Insurance$310--$310
Total Functional Expenses$166,042$0$1,435$167,477
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sponsorship$12,542$12,542-$12,542
Spirit Rocks$2,312$2,312-$2,312
Total Events$23,862$23,862-$23,862
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Maritza toban, the trasurer is spouse of christian tobon, vp of student activities

Members or stockholder classes and rights Part VI line 6

The only elected officers of this oakview elementary pta can be apresident, one or more vice president(s), a secretary, and a treasurer. No ptamember shall serve in more than one elected position at a time.every individual who is a member of this local ncpta unit is also amember of national pta and ncpta and is entitled to all benefits of suchmemberships.

Member election for additional members Part VI line 7A

It is highly recommended that officers who will serve for the coming fiscalyear be elected at the last general membership meeting of the currentfiscal year. These officers will assume office on july 1st and serve until thefollowing june 30th.the nominating committee shall nominate a slate of eligible candidates forelection as officers of this pta.the nominating committee shall be comprised of an odd number and no fewer than three members; at least two of the committee members shall beboard members and at least one committee member shall be a member of pta unit who does not serve on the board.neither the president nor the principal shall be a member of the nominating committee.

Governing body decisions Part VI line 7B

Gorverning body decisions are subject to member approval at the general membership meeting. Such as, the officers shall prepare a proposed annualbudget which, following approval by the board, shall be considered and adoptedat or before the first general membership meeting of the fiscal year.to govern its affairs, the general membership of the pta unit has adopted these uniform bylaws by an affirmative vote of a majority of the members present and voting at a meeting wherein a quorum is present, with notice of such proposed vote having been given at least ten (10) days in advance of such meeting.

Committee meeting documentation Part VI line 8B

Minutes are taken during general membership meetings. The secretary records the minutes of all meetings of the general membership and the board of directors and perform such other delegated duties as may be assigned by the board of directors, and maintain a file of important documents related to that local ncpta unit, includingbut not limited to:a. A copy of the signed local ncpta unit uniform bylaws first adopted by this local ncpta unit,b. The current standing rules of this local ncpta unit, if standing rules have been adopted by the board;c. Minutes of past meetings of the general membership and board of directors;d. A current roster of board and committee members;e. Legal documents, including insurance policies and contracts;f. Annual tax returns;g. Audit reports.

Form 990 governing body review Part VI line 11

The annual tax return is prepraed by certified public accountant and provided to the pta board members to review and approve.

Conflict of interest policy compliance Part VI line 12C

The pta unit has written policy for conflict of interest in its by-laws.board members/officers shall agree to abide by and sign the conflict of interest agreement and the code of ethics.

Governing documents etc available to public Part VI line 19

All the financial records and tax returns are avaliable to public/pta members upon request.

Filing and Contact Details

Filer

Filer Name
Oakview Elementary Pta
EIN
81-2263060
Address
11500 HOLLY SPRINGS NEW HILL RD, APEX, NC 27539

Signing Officer

Name
Emily a Strausser
Title
Treasurer
Phone
2153754695
Signed
2024-10-31
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
Nc
Voting Board Members
289
Independent Board Members
288
Employees
0
Volunteers
289

Preparer

Firm
Shah & Associates CPA PLLC
Address
310 Raleigh St, Holly Springs, NC 27540
Preparer
Jigna Shah CPA
Phone
9193461011
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

The significant program not listed on prior years return is the outdoor classroom. The school pta has spring booster event to raise funds to prmote and build outdoor classrooms.

List of other expenses Part IX line 24E

Other exenses - part ix line 24e:teacher and staff hospitality $3,366school improvement & other support $8,162-----------------------------------------total other expenses $11,528=========================================

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARITZA TOBAN, THE TRASURER IS SPOUSE OF CHRISTIAN TOBON, VP OF STUDENT ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ONLY ELECTED OFFICERS OF THIS OAKVIEW ELEMENTARY PTA CAN BE APRESIDENT, ONE OR MORE VICE PRESIDENT(S), A SECRETARY, AND A TREASURER. NO PTAMEMBER SHALL SERVE IN MORE THAN ONE ELECTED POSITION AT A TIME.EVERY INDIVIDUAL WHO IS A MEMBER OF THIS LOCAL NCPTA UNIT IS ALSO AMEMBER OF NATIONAL PTA AND NCPTA AND IS ENTITLED TO ALL BENEFITS OF SUCHMEMBERSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IT IS HIGHLY RECOMMENDED THAT OFFICERS WHO WILL SERVE FOR THE COMING FISCALYEAR BE ELECTED AT THE LAST GENERAL MEMBERSHIP MEETING OF THE CURRENTFISCAL YEAR. THESE OFFICERS WILL ASSUME OFFICE ON JULY 1ST AND SERVE UNTIL THEFOLLOWING JUNE 30TH.THE NOMINATING COMMITTEE SHALL NOMINATE A SLATE OF ELIGIBLE CANDIDATES FORELECTION AS OFFICERS OF THIS PTA.THE NOMINATING COMMITTEE SHALL BE COMPRISED OF AN ODD NUMBER AND NO FEWER THAN THREE MEMBERS; AT LEAST TWO OF THE COMMITTEE MEMBERS SHALL BEBOARD MEMBERS AND AT LEAST ONE COMMITTEE MEMBER SHALL BE A MEMBER OF PTA UNIT WHO DOES NOT SERVE ON THE BOARD.NEITHER THE PRESIDENT NOR THE PRINCIPAL SHALL BE A MEMBER OF THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GORVERNING BODY DECISIONS ARE SUBJECT TO MEMBER APPROVAL AT THE GENERAL MEMBERSHIP MEETING. SUCH AS, THE OFFICERS SHALL PREPARE A PROPOSED ANNUALBUDGET WHICH, FOLLOWING APPROVAL BY THE BOARD, SHALL BE CONSIDERED AND ADOPTEDAT OR BEFORE THE FIRST GENERAL MEMBERSHIP MEETING OF THE FISCAL YEAR.TO GOVERN ITS AFFAIRS, THE GENERAL MEMBERSHIP OF THE PTA UNIT HAS ADOPTED THESE UNIFORM BYLAWS BY AN AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS PRESENT AND VOTING AT A MEETING WHEREIN A QUORUM IS PRESENT, WITH NOTICE OF SUCH PROPOSED VOTE HAVING BEEN GIVEN AT LEAST TEN (10) DAYS IN ADVANCE OF SUCH MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MINUTES ARE TAKEN DURING GENERAL MEMBERSHIP MEETINGS. THE SECRETARY RECORDS THE MINUTES OF ALL MEETINGS OF THE GENERAL MEMBERSHIP AND THE BOARD OF DIRECTORS AND PERFORM SUCH OTHER DELEGATED DUTIES AS MAY BE ASSIGNED BY THE BOARD OF DIRECTORS, AND MAINTAIN A FILE OF IMPORTANT DOCUMENTS RELATED TO THAT LOCAL NCPTA UNIT, INCLUDINGBUT NOT LIMITED TO:A. A COPY OF THE SIGNED LOCAL NCPTA UNIT UNIFORM BYLAWS FIRST ADOPTED BY THIS LOCAL NCPTA UNIT,B. THE CURRENT STANDING RULES OF THIS LOCAL NCPTA UNIT, IF STANDING RULES HAVE BEEN ADOPTED BY THE BOARD;C. MINUTES OF PAST MEETINGS OF THE GENERAL MEMBERSHIP AND BOARD OF DIRECTORS;D. A CURRENT ROSTER OF BOARD AND COMMITTEE MEMBERS;E. LEGAL DOCUMENTS, INCLUDING INSURANCE POLICIES AND CONTRACTS;F. ANNUAL TAX RETURNS;G. AUDIT REPORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ANNUAL TAX RETURN IS PREPRAED BY CERTIFIED PUBLIC ACCOUNTANT AND PROVIDED TO THE PTA BOARD MEMBERS TO REVIEW AND APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PTA UNIT HAS WRITTEN POLICY FOR CONFLICT OF INTEREST IN ITS BY-LAWS.BOARD MEMBERS/OFFICERS SHALL AGREE TO ABIDE BY AND SIGN THE CONFLICT OF INTEREST AGREEMENT AND THE CODE OF ETHICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL THE FINANCIAL RECORDS AND TAX RETURNS ARE AVALIABLE TO PUBLIC/PTA MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE SIGNIFICANT PROGRAM NOT LISTED ON PRIOR YEARS RETURN IS THE OUTDOOR CLASSROOM. THE SCHOOL PTA HAS SPRING BOOSTER EVENT TO RAISE FUNDS TO PRMOTE AND BUILD OUTDOOR CLASSROOMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OTHER EXENSES - PART IX LINE 24E:TEACHER AND STAFF HOSPITALITY $3,366SCHOOL IMPROVEMENT & OTHER SUPPORT $8,162-----------------------------------------TOTAL OTHER EXPENSES $11,528=========================================
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Significant program services not listed on prior year return Part III line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other expenses Part IX line 24e
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0EMILY A STRAUSSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02153754695
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAKVIEW ELEMENTARY PTA
ReturnHeader/Filer/BusinessNameControlTxt0OAKV
ReturnHeader/Filer/EIN0812263060
ReturnHeader/Filer/USAddress/AddressLine1Txt011500 HOLLY SPRINGS NEW HILL RD
ReturnHeader/Filer/USAddress/CityNm0APEX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873786890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Shah & Associates CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0310 Raleigh St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Holly Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027540
ReturnHeader/PreparerPersonGrp/PhoneNum09193461011
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jigna Shah CPA
ReturnHeader/ReturnTs02024-11-14T10:44:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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